a company has obtained the following information regarding costs and revenue for the 611407

Flexible budgets and variance analysis

A company has obtained the following information regarding costs and revenue for the past financial year:

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a company has obtained the following information regarding costs and revenue for the 611407
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Original budget:

Sales

10 000 units

Production

12 000 units

Standard cost per unit:

£

Direct materials

5

Direct labour

9

Fixed production overheads

8

22

30

Selling price

Actual result:

Sales

9750 units

Revenue

£325 000

Production

11 000 units

Material cost

£65 000

Labour cost

£ 100 000

Fixed production overheads

£95 000

There were no opening stocks.

Required:

(a) Produce a flexed budget statement showing the flexed budget and actual result. Calculate the variances between the actual and flexed figures for the following:

  • Sales;
  • Materials;
  • Labour; and
  • Fixed production overhead.

(b) Explain briefly how the sales and materials variances calculated in (a) may have arisen.

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